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Issues: Whether the show cause notice was liable to be quashed insofar as the petitioner was concerned on the ground that the notice itself did not disclose any jurisdictional basis for proceeding against him for the relevant period, and whether the notice could be supported by fresh factual explanations in affidavit.
Analysis: The notice proceeded on the footing that the petitioner had been a senior executive during the period covered by the notice, while the admitted material showed that he joined the company after that period. The validity of a public order or notice must be judged on the reasons stated in it, and its defect cannot be cured by later explanations in affidavit. Since the notice, on its own terms, did not establish the petitioner's connection with the alleged contravention during the relevant period, the jurisdictional basis for issuing it against him was absent.
Conclusion: The show cause notice was quashed insofar as the petitioner was concerned.